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All Journal JURNAL AKUNTANSI DAN AUDITING ACCOUNTABILITY Owner : Riset dan Jurnal Akuntansi JSAP : Journal Syariah and Accounting Public Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) International Journal of Multidisciplinary Sciences and Arts
Hormati, Asrudin
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Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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 1 
PERAN BUDGET EMPHASIS DALAM MEMODERASI HUBUNGAN PARTISIPASI ANGGARAN TERHADAP SENJANGAN DAN KINERJA MANAJERIAL (Studi Pada 30 SKPD Kota Ternate) Kahar, Suleman H. A.; Hormati, Asrudin
JURNAL AKUNTANSI DAN AUDITING Volume 14, Nomor 1, Tahun 2017
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.905 KB) | DOI: 10.14710/jaa.14.1.71-88

Abstract

This study aims to empirically test the effect of budgetary participation on budgetary slack and managerial performance. The study aims to empirically examines whether budget emphasis moderates budget participation on budget slack and managerial performance of Municipality Government of Ternate. Using moderated regression analysis, this study found that, 1) budgetary participation negatively affect budgetary slack 2) budget participation influences managerial performance and 3) budget emphasis moderates the relationship between budget participation on budgetary slack and managerial performance. The theoretical implications of this study indicate that agency and contingency theory could be used as a complement to a more effective budget participation process by integrating the expected performance measurement framework.
OWNERSHIP STRUCTURE, FREE CASH FLOW, ASSET STRUCTURE AND DIVIDEND POLICY ON DEBT POLICY Tahir, Nirina; Hormati, Asrudin; Zainuddin, Zainuddin
ACCOUNTABILITY Vol 9, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.27989.9.1.2020.28-35

Abstract

This study is designed based on problems related to debt policy. The debt policy in every company has a direct effect on the financial position. The use of debt that which too high provides great risk, but if the companies are able to manage debt properly; then the use of debt shall increase profits for shareholders. The purpose of this study was to determine and analyze the effects of managerial ownership, institutional ownership, free cash flow, assets structure, and dividend policy on companies indexed LQ-45 wich listed on the Indonesia Stock Exchange. The sampling technique of this study is purposive sampling which produced 85 observations. This study uses secondary data in the form of annual reports. The tool of analysis of this study is multiple regression with support of statistical package for social scientists (SPSS) software. The results show that: (1) managerial ownership has no effect on debt policy; (2) institutional ownership has a negative effect on debt policy; (3) free cash flow has a negative effect on debt policy; (4) assets structure has a negative effect on debt policy and (5) dividend policy has no effect on debt policy.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN KEPULAUAN SULA Sahdan, Rinto; Hormati, Asrudin; Irham, Jumiati
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i2.6445

Abstract

This research aims to provide information to the public regarding the presentation of financial statements and the performance of local governments in realizing accountability. As well as knowing the performance of the local government of Sula Islands Regency by using the APBD financial ratio, especially the effectiveness ratio, efficiency ratio, independence ratio and harmony ratio, and growth ratio. The type of data used in this study is quantitative data. The data is documentation of the 2019-2021 APBD financial statements. The object of the research used is the Regional Government of Sula Islands Regency, namely the Regional Asset Management Revenue Office. The results of the research show that the analysis of financial ratios in the regional revenue and expenditure budget for the 2019-2022 fiscal year as measured through the effectiveness ratio of the 2019-2022 fiscal year is quite effective, the efficiency ratio of the 2019-2022 fiscal year is quite efficient, the independence ratio of the 2019-2012 fiscal year is very low, the compatibility ratio of the 2019-2022 fiscal year which explains that the results of the operating expenditure ratio are prioritized compared to the capital expenditure ratio, and the growth ratio of regional original income, revenue growth ratio, operating expenditure growth ratio, and capital expenditure growth, there is a fluctuating increase from 2019-2022.
Fraud Pentagon Theory dan Deteksi Kecurangan Laporan Keuangan: Pendekatan Beneish M-Score pada Sektor Perdagangan Tamaela, Fatimah Azzahra F.; Zamzam, Irfan; Hormati, Asrudin; Zainuddin, Zainuddin
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2711

Abstract

Financial statement fraud remains a serious concern that threatens the reliability of financial reporting and investor confidence. The Fraud Pentagon Theory identifies five elements that drive fraudulent behavior—pressure, opportunity, rationalization, competence, and arrogance—yet their empirical relevance may differ across industries. This study aims to examine the influence of these five elements, proxied by financial target, financial stability, nature of industry, auditor change, director change, and CEO duality, on financial statement fraud in trading sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. Using purposive sampling, a total of 168 firm-year observations from 56 companies were analyzed, with financial statement fraud measured by the Beneish M-Score and logistic regression performed via SPSS 26. The results reveal that financial stability and the nature of industry significantly increase the likelihood of fraudulent financial reporting, while financial target, auditor change, director change, and CEO duality do not have a significant impact. These findings suggest that not all elements of the Fraud Pentagon are equally relevant in detecting financial statement fraud, highlighting the importance of contextual and industry-specific approaches in refining fraud risk assessment and contributing to the development of a more nuanced application of the Fraud Pentagon Theory in empirical research.
Determinants of Accounting Conservatism in Mining Companies Listed on the Indonesia Stock Exchange in 2019–2023 Fabanyo, Musdalifa; Zamzam, Irfan; Hormati, Asrudin; Zainuddin, Zainuddin
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 3 (2025): International Journal of Multidisciplinary Sciences and Arts, Article July 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i3.6341

Abstract

This study investigates the determinants of accounting conservatism in mining companies listed on the Indonesia Stock Exchange during the 2019–2023 period. Specifically, it examines the effects of exploration activity level, firm size, leverage, and capital intensity on accounting conservatism. Data were collected from 11 mining companies that met the selection criteria, resulting in 55 firm-year observations. The study employed purposive sampling and multiple linear regression analysis with the aid of EViews software. The findings reveal that exploration activity level, firm size, and leverage do not significantly influence accounting conservatism. However, capital intensity shows a significant positive effect on accounting conservatism, suggesting that firms with higher capital intensity tend to adopt more conservative accounting practices. These results indicate that despite the inherent risks and uncertainties in mining operations, companies may not necessarily apply conservative reporting unless influenced by substantial capital investment. The study contributes to the literature by highlighting the role of capital intensity as a key driver of accounting conservatism in resource-intensive industries and provides insights for stakeholders seeking more reliable financial information in high-uncertainty sectors.
PENGARUH KINERJA KEUANGAN DAERAH TERHADAP ALOKASI BELANJA MODAL PADA KABUPATEN/KOTA DI PROVINSI MALUKU UTARA Dukomalamo, Rismi A. Dukomalamo; Hormati, Asrudin; Zam Zam, Irfan
JSAP : Journal Syariah and Accounting Public Vol 7, No 2 (2024): Desember 2024
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.7.2.114-126.2024

Abstract

Abstract:This research was conducted in local governments in North Maluku province. The objective of this study is to examine the impact of independent variables, specifically financial performance measured by the degree of fiscal decentralization, regional financial dependence, SiLPA financing level, and regional financial efficiency, on the dependent variable, which is capital expenditure. This study used the technique of multiple linear regression. The findings of this study suggest that the degree of fiscal decentralization, regional financial dependence, level of SiLPA financing, and regional financial efficiency all have a simultaneous and significant impact on the allocation of capital expenditure. Specifically, the degree of fiscal decentralization and regional financial efficiency have a positive and significant effect on capital expenditure allocation, while regional financial dependence and the level of SiLPA financing do not have any effect on capital expenditure allocation. Keywords:    regional financial performance, capital expenditure  Abstrak:Penelitian ini dilakukan di pemerintah daerah di provinsi Maluku Utara. Tujuan dari penelitian ini adalah untuk menguji pengaruh variabel independen, khususnya kinerja keuangan yang diukur dengan derajat desentralisasi fiskal, ketergantungan keuangan daerah, tingkat pembiayaan SiLPA, dan efisiensi keuangan daerah, terhadap variabel dependen, yaitu belanja modal. Penelitian ini menggunakan teknik regresi linier berganda. Temuan dari penelitian ini menunjukkan bahwa derajat desentralisasi fiskal, ketergantungan keuangan daerah, tingkat pembiayaan SiLPA, dan efisiensi keuangan daerah secara simultan dan signifikan berpengaruh terhadap pengalokasian belanja modal. Secara spesifik, derajat desentralisasi fiskal dan efisiensi keuangan daerah berpengaruh positif dan signifikan terhadap alokasi belanja modal, sedangkan ketergantungan keuangan daerah dan tingkat pembiayaan SiLPA tidak berpengaruh terhadap alokasi belanja modal.  Kata kunci :      Kinerja Keuangan Daerah, Belanja modal.
Co-Authors Dukomalamo, Rismi A. Dukomalamo Fabanyo, Musdalifa Irham, Jumiati Kahar, Suleman H. A. Sahdan, Rinto Tahir, Nirina Tamaela, Fatimah Azzahra F. Zainuddin Zainuddin Zainuddin, Zainuddin Zam Zam, Irfan Zamzam, Irfan